The primary excise taxes on alcohol in Massachusetts are on wine, beer, and liquor. Massachusetts Wine sales tax rate is ranked 28th highest. The Massachusetts Wine Tax is $0.55 / gallon. The Sparkling wine tax is $0.70/gallon. The Massachusetts Beer Tax is $0.11 / gallon.
Massachusetts’ general sales tax of 6.25% also applies to the purchase of wine and beer.
Only out-of-state wineries may obtain a direct shipment license to ship directly to Massachusetts consumers.
Property taxes in Massachusetts are relatively high, while sales taxes are relatively low. Massachusetts has a flat income tax rate of 5% of federal adjusted gross income, with an additional 4% tax imposed on income over $1 million, beginning in 2023. Social Security benefits are not taxed.
The most prominent excise taxes in Massachusetts are the fuel tax and the "sin tax" on cigarettes and alcohol. Excise taxes are flat per-unit taxes that merchants pay before the goods are sold.
Farm wineries in Massachusetts need a license from the Alcoholic Beverages Control Commission which allows for the manufacture, bottling, and in-state sale. Compliance with the laws of other states is required to sell there.